Link of Compliance Calendar May 2026
https://mytaxexpert.co.in/uploads/1778156433_ComplianceCalendarMay2026.xlsx

Date Act/Category Form Obligation
01 May 2026, Fri Goods and Services Tax - Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for Jul-Sep quarter till 31st July.
07 May 2026, Thu FEMA ECB-2 Return of External Commercial Borrowings for April.
07 May 2026, Thu Income Tax Challan No. ITNS-281 "Payment of TDS/TCS of  April.  In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. Note : Now TDS/TCS has to be deposited under new sections 392/393/394 under IT Act, 2025.  "
07 May 2026, Thu Income Tax Form 127 (replaces 27C) "Seller to upload declarations received in April, from buyers for non-deduction of TCS.   "
10 May 2026, Sun Goods and Service Tax GSTR-7 Monthly Return by Tax Deductors for April.
10 May 2026, Sun Goods and Service Tax GSTR-8 Monthly Return by e-commerce operators for April.
11 May 2026, Mon Goods and Service Tax GSTR-1 Monthly Return of Outward Supplies for April.
13 May 2026, Wed Goods and Service Tax IFF Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
13 May 2026, Wed Goods and Service Tax GSTR-5 Monthly Return by Non-resident taxable person for April.
13 May 2026, Wed Goods and Service Tax GSTR-6 Monthly Return of Input Service Distributor for April.
15 May 2026, Fri Provident Fund Electronic Challan cum Return (ECR) E-Payment of PF for April.
15 May 2026, Fri ESI ESI Challan Payment of ESI for April
15 May 2026, Fri Income Tax Form 16B Issue of TDS Certificate for tax deducted  u/s 194-IA on payment made for purchase of property  in March.
15 May 2026, Fri Income Tax Form 16C Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).
15 May 2026, Fri Income Tax Form 16D Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF  in March.
15 May 2026, Fri Income Tax Form 16E Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in  March.
15 May 2026, Fri Income Tax Form 137 (replaces 24G) Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15 May 2026, Fri Income Tax Form 27EQ Quarterly Statement of TCS for January-March.
20 May 2026, Wed Goods and Services Tax GSTR-5A Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.
20 May 2026, Wed Goods and Services Tax GSTR-1A Add/amend particulars (other than GSTIN)  in GSTR-1 of April. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 May 2026, Wed Goods and Services Tax GSTR-3B Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25 May 2026, Mon Goods and Services Tax PMT-06 Deposit of GST of April under QRMP scheme.
28 May 2026, Thu Goods and Services Tax GSTR-11 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for  goods and services purchased by them.
30 May 2026, Sat Goods and Services Tax ITC-03 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 26-27.
30 May 2026, Sat Income Tax Form 49C Submission of a statement by Non-resident having a liaison office in India for FY 25-26.
30 May 2026, Sat Income Tax Form 141 (replaces 26QB, 26QC, 26QD & 26QE) Deposit of TDS u/s 194-IA on payment made for purchase of property in April
30 May 2026, Sat Income Tax Form 141 (replaces 26QB, 26QC, 26QD & 26QE) Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during  FY 25-26, where lease has terminated in April. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 May 2026, Sat Income Tax Form 141 (replaces 26QB, 26QC, 26QD & 26QE) Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
30 May 2026, Sat Income Tax Form 141 (replaces 26QB, 26QC, 26QD & 26QE) Deposit of TDS on Virtual Digital Assets u/s 194S for April.
30 May 2026, Sat Income Tax Form 27D Issue of TCS certificates for January-March.
30 May 2026, Sat Companies Act PAS – 6 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30 May 2026, Sat Companies Act FC-4 Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 25-26.
30 May 2026, Sat LLP Act LLP-11 Annual Return of Limited Liability Partnership (LLP) for FY 25-26.
31 May 2026, Sun FSSAI Form D1 E-filing of Annual Return for FY 25-26 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
31 May 2026, Sun Income Tax Form 108 (replaces 9A) Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.
31 May 2026, Sun Income Tax Form 109 (replaces 10) Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.
31 May 2026, Sun Income Tax Form 113 (replaces 10BD) E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35 for FY 25-26.
31 May 2026, Sun Income Tax Form 114 (replaces 10BE) Download of Certificate of  Donations/contributions for FY 25-26 from IT portal and submission of same  to Donor/contributors.
31 May 2026, Sun Income Tax Form 24Q, 26Q, 27Q Quarterly statements of TDS for January- March.
31 May 2026, Sun Income Tax Form 26QF Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March
31 May 2026, Sun Income Tax - Return of tax deduction from contributions paid by the trustees of an approved superannuation fund during FY 25-26.
31 May 2026, Sun Income Tax Form 93 (replaces 49A ) Application for allotment of PAN in case of resident entity, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.
31 May 2026, Sun Income Tax Form 61A Annual Statement of financial transactions (SFT) in respect of Dividend,  Interest etc. for  FY 25-26. Also to be filed by assessees liable to Tax Audit receiving cash above 2 lacs against sales . Nil filing not required.
31 May 2026, Sun Income Tax Form 61-B Statement of reportable accounts for FY 2025-26 by reporting financial institutions. File NIL statement if no transactions to report.
31 May 2026, Sun Income Tax Form 93 (replaces 49A ) Application for allotment of PAN in case of key persons in managerial roles like managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been alloted PAN or any person competent to act on behalf of him and who has not been allotted PAN.

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